A Selection Strategy for National Defense Contract Audit Mode

• Main Author: 駱可
• Other Authors: Lu, Wen-Min
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/xe69t3

碩士 === 國防大學 === 財務管理學系 === 106 === "National Defense Autonomy" is one of the major policies of our government. How to make "Airplane Made in Taiwan", "Indigenous Defence Submarine" and other military procurement the greatest economic benefits under the limited national defense resources and gain recognition from people throughout the country? And the function of audit is just a feasible way. Therefore, auditing and verifying the national defense contract is an effective solution to achieve economic benefits. However, the selection strategy of the operation mode of the national defense contract is a multi-criteria decision-making assessment issue, and the evaluation criteria of the decision- Have dependencies and feedback relationships. Therefore, this study combines decision making trial and evaluation laboratory (DEMATEL) and analytic network process (ANP) to evaluate the three operating mode strategies (new department, outsourcing, cooperation strategy). The DEMATEL is used to analyze the causal relationship among evaluation criteria and the degree of relevance in the decision-making process. The ANP is implemented to determine the optimal strategy. The result shows that the best choice strategy is cooperation strategy and it can provide a reference to effectively implement the policy of national defense autonomy.